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A query was raised regarding whether a State lottery prize subject to a 20% special tax must be included in the Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) has ruled that these prizes are not integrated into the tax's taxable base.
Cuestión planteada Si tiene que incluir en la declaración de IRPF de 2016, un premio de lotería del Estado obtenido en 2016, y que está sujeto al tipo de gravamen especial del 20%.
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